上市公司关联交易披露的现状和进一步规范

The Current Situation of Proclamation of Related Transaction in Listed Companies and Further Regulations

关联交易是有利益关系的利益群体之间的活动,这种活动中的利益流向非常复杂。许多上市公司十分热衷于关联交易,从最近公布的一些年报和公告看,关联交易正以这样或那样的形式影响着上市公司的经营活动。因此,采用独立的法规来进一步规范关联披露是至关重要的。

Related transaction takes place between different groups of interest, the moving direction of interest in this activity is extremely complicated. Large numbers of listed companies develop an intense desire for related transaction. According to the present annual report and announcement, related transaction affects the management activities of listed companies. Therefore, it is of vital importance to further regulate proclamation of related transaction.